第三讲 会计记录与系统(厦门大学MBA中心 郑炜玲)宣讲培训.ppt

Ch.4 Accounting Records and Systems;The Accounting Cycle会计流程;步骤一：编制会计分录;会计分录accounting entry;编制会计分录四步曲;经济业务的载体---原始凭证original source document;记帐凭证 ;The Journal日记账;The Account 账户;帐簿;账户的分类 ;总账释例;Subsidiary Ledgers明细账: A Source of Needed Details;Date;过账 POSTING;期末余额和发生额的方向;步骤三：调整分录和过帐; Apportion Unrecorded Costs预付费用摊销;步骤四：试算平衡和对账;;对 账;;结帐方法;步骤六：编制财务报表;资产负债表的编制;损益表的编制;Let’s see the Accounting Cycle for JJ’s Lawn Care Service.; May 1: Jill Jones deposited $8,000 in the bank to officially start JJs Lawn Care Service.; May 2: JJs purchased a riding lawn mower for $2,500 cash.; May 8: JJs purchased a $15,000 truck. JJs paid $2,000 down in cash and issued a note payable for the remaining $13,000.; May 11: JJs purchased some repair parts for $300 on account.; May 18: JJs sold half of the repair parts to ABC Lawns for $150, a price equal to JJs cost. ABC Lawns agrees to pay JJs within 30 days.; May 25: ABC Lawns pays JJ ’s $75 as a partial settlement of its accounts receivable.; May 28:JJ ’s pays $150 of its accounts payable.; May 29: JJs provided lawn care services for a client and received $750 in cash.; May 31: JJs purchased gasoline for the lawn mower and the truck for $50 cash.; May 31: In addition to these transactions, Jill Jones withdrew $200 for personal use.;Posting Journal Entries to the Ledger Accounts 过帐;Posting Journal Entries to the Ledger Accounts;Posting Journal Entries to the Ledger Accounts;Ledger Accounts After Posting;Adjusting Entries;Adjusting Entries;After these two adjusting entries are made, JJ’s Adjusted Trial Balance looks like this. ;Closing Entries for Revenue Accounts;Closing Entries for Revenue Accounts;Closing Entries for Expense Accounts;Net Income;Closing the Income Summary Account;Closing the Income Summary Account;Now, let’s prepare the Balance Sheet.;Date;Date;Date;会计电算化和企业信息化;End of Chapter 4